Guide to DeductionsUnderstanding what you can and can't claim is one of the most valuable things your accountant can help you with. This guide provides a general overview of common deductions available to Australian taxpayers.

 

Every situation is different — always speak with a registered tax professional before lodging your return.

 

General Deductions

 

These deductions are available to most Australian taxpayers, subject to meeting the ATO's requirements:

 

• Work related travel in your own vehicle — claim using logbook or cents per km method. The current ATO rate is $0.88 per km (from 1 July 2024), capped at 5,000 km

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• Work travel using public transport — excluding travel directly between home and work

• Laundry and dry cleaning expenses for work-specific uniforms or protective clothing

• Home office expenses — the ATO fixed rate method is $0.70 per hour (from 1 July 2024) for time spent working from home

• Work-related phone, computer or laptop expenses not provided by your employer — based on percentage of work use

• Self-education expenses directly related to your current income-earning activity

• Tax deductible donations to registered charities (DGR endorsed organisations)Tax preparation fees paid to a registered tax agent

• Income protection insurance premiums maintained outside of superannuation

• Union fees and professional association membership fees

• Subscriptions to professional journals and publications relevant to your work

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Work-Specific Deductions by Occupation

 

The following deductions may apply depending on your occupation. Conditions apply — speak with us to confirm what's claimable in your situation.

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Defence Force Personnel

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• Work travel for transporting bulky tools and equipment

• Uniform and protective clothing expenses

• Mess fees and related expenses

• Physical training expenses where your work requires a higher level of fitness than the general defence force standard — for example, dog trainers or Special Air Service Regiment members

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Nurses, Midwives & Carers

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• Work travel between two different workplaces

• Uniform and protective clothing expenses

• Nurses registration fees (AHPRA)Registration for Working with Vulnerable Children

• Union fees and professional association fees

• Professional development expenses including seminars and conferences

• First aid course fees

• Fob watch — deductible based on decline in value (depreciation)

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Building & Construction Industry

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• Work travel for transporting bulky tools and equipment

• Parking and tolls when travelling between two different work sites

• Uniform and protective gear expenses

• Union fees and professional association feesProtective equipment — safety glasses, ear muffs, face masks, goggles, harness and safety helmets

• Tools and equipment purchased for work use

• First aid course fees where required by your work duties

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Electricians

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• Work travel for transporting bulky tools and equipment

• Uniform and protective clothing — including fire-resistant and sun-protection clothing, safety-coloured vests, rubber boots and steel-capped boots

• Union fees and professional association feesTools and equipment purchased for work use

• Sunscreen, sunhats and sunglasses if required to work outdoors

 

Plumbers

• Work travel for transporting bulky tools and equipment

• Uniform and protective clothing — including fire-resistant and sun-protection clothing, safety-coloured vests, rubber boots and steel-capped boots

• Union fees and professional association feesTools and equipment purchased for work use

• Protective equipment — safety glasses, ear muffs, face masks, goggles and safety helmetsSunscreen, sunhats and sunglasses if required to work outdoors

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Teachers & Educators

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• Self-education expenses directly related to your current teaching role

• Professional development, seminars and conferences

• Teaching resources and classroom supplies not reimbursed by your employer

• Subscriptions to educational publications and professional journals

• Union fees and professional association fees

• Work-related home office expenses for lesson planning and marking

 

Sales & Marketing Professionals

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• Work travel between client sites and meetings

• Mobile phone expenses — percentage used for workLaptop and computer expenses — percentage used for work

• Client entertainment — subject to FBT rules and strict conditions

• Professional development and training directly related to your role

• Subscriptions to industry publications and tools

 

 

Important Disclaimer:

This guide is intended as a general overview only. Tax deductions are subject to the ATO's specific requirements and your individual circumstances. Aperture Accounting recommends speaking with one of our registered tax professionals before claiming any deduction.